North Dakota Code 57-43.1-06.1 – Refund of tax on tax-exempt sales
Current as of: 2023 | Check for updates
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When a person purchasing motor vehicle fuel for resale purposes pays the tax imposed by this chapter and later makes a sale of the fuel to an agency of the United States government, the person may apply to the commissioner for a refund of the tax.
Terms Used In North Dakota Code 57-43.1-06.1
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
- United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49